Article 272. Failure to submit tax reports, documents necessary to determine the financial profit of a controlled foreign company, as well as the submission of incomplete, unreliable information in tax reports of the Code of the Republic of Kazakhstan On Administrative Offenses
1. Failure to submit tax reports to the state revenue authority within the time period established by the legislative acts of the Republic of Kazakhstan, –
entails a warning.
2. The act provided for in the first part of this Article, with the exception of the act specified in the third part of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for individuals in the amount of fifteen, for private notaries, private bailiffs, lawyers, for small businesses or non–profit organizations – in the amount of thirty, for medium–sized businesses - in the amount of forty-five, for large businesses - in the amount of seventy monthly calculation indices.
2-1. Submission of incomplete, unreliable information in the declaration of assets and liabilities, income and property declarations, individual income tax declarations provided for by the tax legislation of the Republic of Kazakhstan, except in cases involving the accrual of taxes and other mandatory payments to the budget, –
entails a warning.
2-2. The acts provided for in paragraph 2-1 of this Article, committed repeatedly within a year after the imposition of an administrative penalty, –
they entail a fine in the amount of three monthly calculation indices.
3. The act provided for in the first part of this Article, expressed in the failure to submit tax registers within the time period established by the laws of the Republic of Kazakhstan, committed repeatedly within a year after the imposition of an administrative penalty., –
entails a fine on taxpayers subject to tax monitoring in the amount of five hundred and fifty monthly calculation indices.
4. Excluded by the Law of the Republic of Kazakhstan dated December 25, 2017 No. 122-VI (effective from 01.01.2018).
5. Failure by a taxpayer to submit to the state revenue authority documents necessary to determine the amount of financial profit or part of the financial profit of a controlled foreign company subject to taxation in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), –
entails a fine for individuals in the amount of one hundred, for small businesses – in the amount of one hundred and fifty, for medium–sized businesses – in the amount of two hundred, for large businesses - in the amount of five hundred monthly calculation indices.
Note. The provisions of paragraphs 2-1 and 2-2 of this article shall not apply if information about assets and liabilities is not indicated in the declaration of assets and liabilities, if such information is available to the relevant state bodies.
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